Sterling Bag Co. v. City of New York

This is a motion by defendants for judgment on the pleadings under rule 112 of the Rules of Civil Practice.

The action is brought against the city of New York, the comptroller and the collector for a declaratory judgment that the New York city sales tax, Local Law No. 20 (published as Local Law No. 21) of the year 1934, p. 143, as amended by Local Law No. 24 (published as No. 25) of the same year, p. 164; re-enacted by Local Law No. 29 of 1935, Local Law No. 31 of 1936, and Local Law No. 20 of 1937, does not apply to sales by plaintiff of burlap and cotton bags to sugar refiners in the city of…